2001 (4) TMI 125

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..... . S. Agarwal, ld. Advocate, submitted that the Appellants manufacture name plates, labels, emblems out of plastics which are specially designed to be used on motor vehicles and motor cycles; that the impugned goods can be affixed only on the vehicle for which these have been specifically and principally manufactured; that without these goods the vehicle cannot be identified as a particular vehicle and as such these are parts specially designed for vehicles and classifiable under Heading 8708 or 8714. Reliance was placed by the ld. Advocate on the decision in the case of C.C.E. v. Jay Engineering Works Ltd. - 1989 (39) E.L.T. 169 (S.C.), wherein it was held that the name plates which are essential for marketing of the fans and though an elec .....

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..... Engineering Works it has not been held by Supreme Court that name plates were parts of fan; that the issue involved in that case was whether set off of duty paid on name plates was available under Notification No. 201/79 and in that connection the Supreme Court decided the matter holding that the name plates were inputs of fans. The ld. DR relied upon the decision in the case of Perfect Electric Concern Pvt. Ltd. v. C.C.E., Patna - 1997 (93) E.L.T. 622, wherein it was held that electrical switches for motor vehicles are not classifiable under Heading 87.08 and would be classifiable under sub-heading 8536.90. Reliance was placed also on the decision in the case of Hindustan Safety Glass Works Ltd. - 1998 (97) E.L.T. 185 wherein it was held t .....

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..... the fan as it was held only to be an input used in or in relation to the manufacture of fan and eligible for benefit of Notification No. 201/79. A name plate can certainly be used only in respect of the product whose name it carries but it does not make it a part of the motor vehicle on this ground. Heading 39.26 specifically covers articles of plastics and as it is not in dispute that the impugned goods have been made of plastics they would be classifiable under Heading 39.26 only. We also do not find any substance in the submissions of the ld. Advocate that two parties placed in similar circumstances should not be treated differently. In a case of interpretation of law the different authorities take different views and the Tribunal being .....

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